Indiana § 6-7-2-24 Civil penalty for purchase of taxable products from a distributor that is
not licensed

Indiana Statutes

§ 6-7-2-24 — Civil penalty for purchase of taxable products from a distributor that is not licensed

Indiana § 6-7-2-24

Art. 7TOBACCO TAXES

Ch. 2Tobacco Products Tax

This text of Indiana § 6-7-2-24 (Civil penalty for purchase of taxable products from a distributor that is not licensed) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-7-2-24 (2026).

Text

A retailer (except a remote seller that is required to remit tax imposed by this chapter) who purchases a taxable product from a distributor who has not obtained a license required under section 8 of this chapter or whose license has been suspended or revoked by the department is subject to a penalty not to exceed the greater of:

(1)one hundred percent (100%) of the retail value of the taxable product; or

(2)five thousand dollars ($5,000); on the purchase.

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A retailer (except a remote seller that is
required to remit tax imposed by this chapter) who purchases a taxable
product from a distributor who has not obtained a license required
under section 8 of this chapter or whose license has been suspended or
revoked by the department is subject to a penalty not to exceed the
greater of:
(1) one hundred percent (100%) of the retail value of the taxable
product; or
(2) five thousand dollars ($5,000);
on the purchase.